Trading items in Animal Crossing is probably one of the game's most confusing aspects as it's never actualy explained in the game. Fortunently, the proccess is actualy very simple.
To send an item to another player, get the name of their character and town that they live in. Then, talk to Tom Nook, select "Other Things" and then "Hear Code". Tom will ask you for the name of the character and town they live in. Make sure you get them right or the code you get won't work. Tom will then varify the name and town and give you the code. Make sure you write down the code exactly as it's given to you, case and everything. Then just give the code to the person your trading with.
When you get the code from the person you're trading with, drop by Tom Nook, select "Other Things" and then "Say Code". Type in the code exactly. Tom will then give you the item.
Also, you'll be able to give that code to Nook as many times as you want. Tom will only take up to 3 codes at a time, but all you have to do is save and restart for him to take the code 3 more times. And you can do that as many times as you want.
There are a few items in the game that can't be traded. Tom Nook simply won't take them. They are:
Fish
Bugs
Fossils
Music
Pitfalls
Golden Equipment
Damaged Axe
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Work Uniform shirt
Gyroids
Turnips
Raffle Tickets
Bags of Bells
NES Games from Animal Island
All Items from Gulliver
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You should also keep in mind that you can't trade with anyone that has the same town name as you, even if they don't actualy live in the same town.
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